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CHAPTER 18 IMPLEMENTING AN REA MODEL IN A RELATIONAL DATABASE 18.1 How would the process of generating a cash disbursements journal from the REA data model presented in Figure 18-4 and Table 18-1 differ from the process for creating a sales journal? 18.2 Why take the time to develop separate REA diagrams for each business cycle if the ultimate objective is to combine them into one integrated enterprise-wide data model? Why not just focus on the integrated model from the start? 16 17 18
18.3 Building separate tables for every relationship (1:1, 1:N, and M:N) does not violate any of the rules for building a well-structured database. Why then do you think that REA data modelers recommend building separate tables only for M:N relationships and using foreign keys to implement 1:1 and 1:N relationships? 18.4 Assume that there exists a 1:1 relationship between the Receive Inventory and Disburse Cash events. How does the manner in which the relationship between the two events is implemented (i.e., in which table a foreign key is placed) affect the process used to record payments made to suppliers? 18.5 Refer to Figure 18-4 and Table 18-1. How would you determine the amount of cash that Fred’s Train Shop has at any point in time? 18.6 Why does Figure 18-4 show only one cash disbursement entity if Fred’s Train Shop uses a general operating checking account for purchases of inventory, supplies, and operating expenses such as rent but also uses a separate checking account for payroll? 18.7 Examine Figure 18-4 and Table 18-1. Why do the Inventory, Customers, and Suppliers tables all have an attribute that contains data about the balance at the beginning of the current fiscal period? 18.1 Refer to Problems 17.1 and 17.2 for information about the revenue and expenditure cycle activities for Joe’s ice-cream shop in order to draw an integrated REA diagram of both cycles.
18.2 Develop a set of tables to implement the integrated REA diagram you developed in Problem 18.1 for Joe’s ice-cream shop in a relational database. Specify a primary key for each table, and suggest at least one other attribute that should be included in each table. 18.3 Refer to Problems 17.3 and 17.4 for information about Sue’s Gallery’s revenue and expenditure cycle activities in order to draw an integrated REA diagram of both cycles. 18.4 Develop a set of tables to implement the integrated REA diagram you developed in Problem 18.3 for Sue’s Gallery in a relational database.
Specify a primary key for each table, and suggest at least one other attribute that should be included in each table. 18.5
The following tables and attributes exist in a relational database:
Draw an REA diagram for this database. State any additional assumptions you need to make about cardinalities. 18.6 Refer to Problems 17.8 and 17.9 for information about the revenue and expenditure cycles for the Computer Warehouse and use that information to draw an integrated REA diagram for both cycles. 18.7 Develop a set of tables to implement the integrated REA diagram you developed in Problem 17.6 for the Computer Warehouse in a relational database. Specify a primary key for each table, and suggest at least one other attribute that should be included in each table. 18.8
Explain how to calculate the total amount of Accounts Payable:
18.9 Refer to Figure 18.4 and Table 18-1 to write the query logic needed to answer the following questions. (Optional: If requested by your instructor, write your queries in SQL or a Query-By-Example graphical interface.) Some answers may require more than one query—try to write the most efficient queries possible. 1.
a.
Accounts payable for all suppliers in Arizona
b.
Total amount of sales to a customer named Smith
c.
Total wage expense
d.
Total wages payable
e. Net increase (decrease) in quantity-on-hand for a particular inventory item f.
The proportion of sales made to walk-in customers (i.e., no order)
g.
The salesperson who made the largest amount of sales in October
h.
The salesperson who made the most sales in October
i.
The most popular item, in terms of total units sold
8.10 Refer to Problem 17.10 and develop a set of tables to implement the REA diagram you developed for Stan’s Southern Barbeque Supply Store. Identify the primary and foreign keys for each table, and don’t forget to address any M:N relationships.